The Vermont Statutes Online

Subchapter
009
:
DELINQUENT TAXES

(Cite as: 32 V.S.A. § 5162)

§
5162. List of delinquent taxpayers

Annually, on
or before January 15, the collector for a town or a municipality within it,
shall make a list of the taxpayers of such municipality whose real and personal
property taxes are unpaid as of December 31 next preceding, showing the amounts
due and the years in which such taxes were due, certify under oath that such
list is correct and deliver the same to the treasurer of such municipality.
(Amended 1977, No. 118 (Adj. Sess.), § 9, eff. Feb. 3, 1978 for tax years
beginning Jan. 1, 1978.)